Payroll Timeline 
                     Fair Labor                                        Age 
                     Standards                                     Discrimination 
                                                                  in Employment 
                        Act                  Equal Pay                Act 
                        FLSA                   Act                    ADEA
           1935        1938        1943       1963        1964        1967
       Federal Insurance         Current Tax            Civil Rights 
       Contributions Act        Payment Act                Act
            FICA 
         1965 Amendment
      Payroll Timeline (continued)
                     Migrant and             Americans 
                      Seasonal                 with 
                     Agricultural           Disabilities            Affordable 
                       Worker                  Act                   Care Act
                    Protection Act             ADA                     ACA
           1974        1983        1986       1990        1993        2010
          Employee              Immigration              Family and 
         Retirement             Reform and                Medical 
           Income                Control Act             Leave Act
         Security Act               IRCA                   FMLA
            ERISA
        COVID-19 Related 
     Families First Coronavirus Response Act                       Coronavirus Aid, Relief, and Economic 
     (FFCRA)                                                       Security (CARES) Act 
               th                                                           th
     March 18 , 2020                                               March 27 , 2020
     • 2 weeks/80 hours paid sick leave                            • Workers & Families $1,200 adult / $500 child
     • 2 weeks/80 hours 2/3rds pay sick leave                      • Small Business Paycheck Protection Program & 
     • Up to an additional 10 weeks paid expanded family             Economic Injury Disaster Loans
       and medical leave 2/3rds pay to care for child              • Job Preservation Employee Retention Credit
                                                                   • State, Local, & Tribal Government Public Health 
                                                                     Expense Coverage
                                                                   • Federal Pandemic Unemployment Compensation 
                                                                     Program (FPUC) Additional $600 unemployment
         COVID-19 Related 
     Paycheck Protection Program Flexibility Act                      Presidential Memorandum Deferring Payroll 
                                                                      Tax
            th
     June 5 , 2020
                                                                      August 8th, 2020
     •  PPP Loan application date extended
     •  Extended time from 8 weeks to 24 weeks for spend              •  Employees making $4,000 or less bi-weekly
        loan proceeds (not beyond 12/31/20)                           •  Employee Social Security tax deferral
     •  Mandatory payroll spending reduced to 60% instead             •  Repayment due between Jan 1 and Apr 30, 2021
        of 75%                                                        •  Instructs the Treasury Secretary to explore options to 
     •  Loan payoff extended from 2 to 5 years                           “eliminate the obligation to pay the taxes deferred”
     •  Full loan forgiveness possible                                •  Many employers choose not to implement
     •  Companies can now delay paying payroll taxes
      Expected Compensation
              Payroll Clerk (CSR)                              Payroll  
              $35,000 - $50,000                                Administrator
                                                               $52,000 - $70,000
              FPC, basic tasks, data entry                     CPP, complex tasks, reconciliations
                              Payroll Manager                                 Payroll Director
                              $65,000 - $125,000                              $90,000 - $150,000
                              CPP/CPA, HR coordination                       CPP/CPA, C-Suite peers